Lowtax: Global Tax and Business Portal

Liechtenstein Forum

You Are Here » Lowtax Forum » Liechtenstein


Notice: The Lowtax Forum is no longer being maintained. Instead, we have designed a new platform called “Questions” to take the place of the forum. We encourage you to use this new platform and to make this transition smoother for our users, existing content has already been migrated. This content has been credited where applicable.

The Lowtax Forum will be phased out over the coming months and we will no longer offer technical assistance and only limited moderation. We hope that our new Questions platform will provide a better user experience. Go to Lowtax Questions now.

Revenue tax vs. minimum revenue tax

Created on: 13/02/2012
Last post: 04/02/2013

Replies: 4
Hope all is fine with you.
I am a bit confused with respect to corporate tax at 12.5% and minimum revenue tax of 4%, in connection therewith could you please confirm / correct my understanding:
(1) All companies pay 12.5% corporate tax + 4% on the share / nominal capital.
(2) If the company, foundation, trust qualifies for PVS - it pays only CHF 1200 (which is effectively 4% of 30 000) and that's it, no other tax is due.
(3) 4% in Liechtenstein now is
(a) a rate for interest on equity deduction
(b) a coupon tax rate withheld at source till Dec 2012
(c) minimum revenue tax rate on equity?

Thank you & best regards,

Read Replies | Reply | Start New Thread
domiciliary companies in lichtenstein

Created on: 02/08/2011
Last post: 18/08/2011

Replies: 1
U said that only 0.1% is the tax but for what?If I invoice 1mil eur in a fiscal year I will pay only 1000 eur tax for example?(audit activities does not involve buying of something and afterwards selling,so that the tax in the case of audit involves the whole amount to be taxed).Is it possible to build an audit company for UE only with the headquarters in Liechtenstein and to operate with it all across Europe?For example when I withdraw the money from the company bankaccount do one need to justify what did he do with them(invoices or fiscal letter to justify every penny?)Thanks.

Read Replies | Reply | Start New Thread
Trinidad and tobago

Created on: 01/03/2010
Last post: 11/06/2010

Replies: 1
If I am a Trinidad National and move money to Liechtenstein does Trinidad government have any agreement re disclosure at a reduced rate such as LDF facility for UK residents?

Read Replies | Reply | Start New Thread

Created on: 21/05/2010
Last post: 26/05/2010

Replies: 2
If I move money from the USA to your country, is there any way I will have to pay tax, to either country? I am a British subject; live in the USA and have permanent status there. Thank you. ML

Read Replies | Reply | Start New Thread
Start a new thread


Please note, there may be a delay in your submission appearing on our pages. Please read our posting guidelines before posting.


Home | About | Contact | Recruitment | Media Partners | Useful Links | Tax Cartoons | Testimonials | RSS | Advertising & Content Solutions | Banners & Widgets | Glossary | Media | Privacy & Cookies | Site Map



© Wolters Kluwer TAA Ltd . All rights reserved.

Important Notice: Wolters Kluwer TAA Limited has taken reasonable care in sourcing and presenting the information contained on this site, but accepts no responsibility for any financial or other loss or damage that may result from its use. In particular, users of the site are advised to take appropriate professional advice before committing themselves to involvement in offshore jurisdictions, offshore trusts or offshore investments. All rights reserved.